Sanborn v. Hamilton Cty. Budget Comm. (Slip Opinion)

{¶ 1} This appeal confronts us with an issue of the statutory powers and responsibilities of two important agencies of local government in Ohio: the boards of education, which operate Ohio’s school districts, and the county budget commissions, which review the budgets of political subdivisions and which, among other things, approve or disapprove their tax levies. The Indian Hill Exempted Village School District Board of Education (“BOE”) passed a resolution to convert 1.25 “inside mills” from operating levies to permanent-improvement levies. The BOE claims that its decision to do so lies…